Section 2 in The Research And Development Cess Rules, 1996
2. Definitions .-In these rules, unless the context otherwise requires,-
(a)"Act" means the Research and Development Cess Act, 1986 (32 of 1986);(b)"authorised dealer" means any person authorised by the Reserve Bank of India to deal in foreign exchange under section 6 of the Foreign Exchange Regulation Act, 1973 (46 of 1973);(c)"Board" means the Technology Development Board constituted under sub-section (1) of section 3 of the Technology Development Board Act, 1995 (44 of 1995);(d)"Form" means the form annexed to these rules;(e)all other words and expression used in these rules, but defined in the Act or the Technology Development Board Act, 1995 (44 of 1995), shall have the meaning respectively assigned to them in those Acts.
